Copper rod HSN Code

Copper Rod HSN Code: Understanding GST for this Essential Metal

Copper rods are fundamental to countless industries, from electrical and construction to manufacturing and engineering. Their excellent conductivity, malleability, and corrosion resistance make them a highly sought-after material. For businesses dealing with copper rods in India, understanding their Harmonized System of Nomenclature (HSN) code is crucial for accurate Goods and Services Tax (GST) compliance.

The HSN classification for copper rods falls squarely within Chapter 74, which is dedicated to “Copper and articles thereof.” This chapter encompasses a wide range of copper products, and copper rods have their specific sub-headings.

The primary HSN heading for copper rods is 7407, titled “Copper Bars, Rods And Profiles.” Within this heading, the classification becomes more granular based on the type of copper and its composition:

• 740710: This sub-heading is for “Of Refined Copper.”
  • 74071010: Specifically for “Electrolytic Copper Rods Or Black Copper Rods.” These are high-purity copper rods often used in electrical applications.
  • 74071020: Covers “Other Copper Rods” of refined copper, for various general applications.
  • 74071030: Designates “Copper Bars (Excluding Hollow Bars)” of refined copper.
  • 74071040: For “Hollow Bars Of Copper” of refined copper.
  • 74071051 and 74071059: These codes are for hollow and other profiles of refined copper, respectively.
  • 74071090: A residual category for “Other” refined copper bars and rods.
• 740721: This sub-heading is for “Of Copper Alloys : Of Copper-Zinc Base Alloys (Brass).”
  • 74072110: For “Bars” of brass.
  • 74072120: Specifically for “Rods” of brass.
  • 74072130: Covers “Hollow Bars” of brass.
  • 74072190: A residual category for “Other” brass bars, rods, and profiles.
• 740722: This sub-heading covers “Of Copper Alloys : Of Copper-Nickel Base Alloys (Cupro-Nickel) Or Copper-Nickel-Zinc Base Alloys (Nickel Silver).”
  • 74072210: For “Hollow Bars” of these alloys.
  • 74072220: For “Bars And Rods” of these alloys.
• 740729: This sub-heading is for “Of Copper Alloys : Other.”
  • 74072910: Specifically for “Rods Of Bronze And Similar Alloys.”
  • 74072921 and 74072929: For hollow and other profiles of other copper alloys.
  • 74072990: A residual category for “Other” copper alloy bars, rods, and profiles.

The consistent GST rate for all types of copper rods under HSN 7407 is 18%. This rate has been effective since July 1, 2017. This uniform rate simplifies compliance for businesses dealing with these essential metal products.

Always ensure you select the most appropriate sub-heading within HSN 7407 based on the specific composition and form of the copper rod you are dealing with to guarantee accurate GST calculation.